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财政部规定,自明年起除零售价销售部分仍按原规定缴税外,批发销售部分将按销价与进价之间的毛利额征收10％的批发税。目前,批发企业按零售价销货的情况日渐增多,要使企业能正确的缴纳批发税,必须事先取得批发销售部分正确的毛利额。要做到这一点,有以下两种方法: (1)“帐结法”。在顺转销售成本的情况下,将商品帐上原来的毛利栏,分为“批发毛利”与“零售毛利”两拦,或在帐户上分设“批发”和“零售”两户分别加以记载。 (2)“表结法”。平时利用业务部门每日填报的“销货日报表”,将其中的毛利栏,分为“批发”、“零售一两栏,每日加以总计或把批零分开列表亦可。不用“销货日报表”的单位,可在“大类商品销售结报单”上进行。采用月、季末倒挤销
The Ministry of Finance stipulates that starting from next year, except for the sales price of the retail price, the sales tax will still be taxed according to the original regulations. The wholesale sales portion will levy a wholesale tax of 10% based on the gross profit between the sale price and the purchase price. At present, the situation that wholesale enterprises sell at retail prices is increasing day by day. To enable companies to correctly pay wholesale taxes, it is necessary to obtain the correct amount of gross profit for the wholesale sales in advance. To do this, there are the following two methods: (1) “Accounting method”. In the case of a change in the cost of sales, the original gross profit column on the commodity account is divided into two categories: “wholesale gross profit” and “retail gross profit”, or “wholesale” and “retail” in the account. (2) “Formulation Method”. Daily use of “daily sales report” completed by the business department daily, the gross profit column is divided into “wholesale”, “a retail or a column, daily total or separate list of batches can be. Do not use” day of sales The units of the “report” can be carried out on the “statement of sale of major commodities”.